Audit

Additional to our services in finance accounting and annual statements, audits are executed by our subcompany BM Swiss Audit AG, which has got the necessary licence of the RAB as an auditor (Company registration number 500228) and our subcompany BM Expert Audit AG, with the licence of the RAB as an audit expert (Company registration number 503981)

BM Swiss Audit conforms with the official standards for limited audity and offer the following services:

• Annual report and consolidated financial statement, interim financial statements, etc. for corporations, limited liability companies and foundations
• Capital increase report and capital increase from equity (Art. 652d and 653f Swiss Code of Obligations)
• Revaluation in case of adverse balance and interim financial statement in case of reasonable concern of over-indebtedness (Art. 670 and 725 Swiss Code of Obligations)
• Audit in case of fusion of foundations
• Audit in regard of preparation of an issue prospectus
• Index of cooperative societies without an auditor

Bulletin for new auditing customers (german)

BM Expert Audit AG is guided by the auditing standards for regular audits and provides the following services:

All above mentioned services for companies that are too large for a limited audit or want to volunteer for full auditing.

• Audits of pension foundation according to the Swiss federal law of professional pension.
• Audits of merger, demerger, transformation and transfer of assets
• Audits in case of limited capital increases and capital decreases
• Audits to enable early distribution of liquidation proceeds, refunds of subsequent payments and compensation for former shareholders.
• Audits in case of restructuring in international affairs  

The choice of adopting a full audit mandate requires a thorough examination and will be discussed individually with you.